Or. Admin. Code § 150-323-0240

Current through Register Vol. 63, No. 12, December 1, 2024

Section 150-323-0240 - Refund of Overpayments

Refund of overpayments on a Distributor's Cigarette Tax Account may be made when an audit determines a net overpayment has been made during the audit period, and the distributor files a claim for such refund within six months of the date the determination was made. No refund shall be allowed after three years from the date of any overpayment.

12-31-81; Renumbered from 150-323.325, REV 73-2016, f. 8-15-16, cert. ef. 9/1/2016

Stat. Auth.: ORS 305.100 Stat. Implemented: ORS 323.325